VAT and the City : Banking, Finance and Insurance PDF Download
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Author: Julian J. B. Hickey
Publisher: CCH Incorporated
ISBN: 9781847984388
Category : Business enterprises
Languages : en
Pages : 915
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Book Description
Author: Julian J. B. Hickey
Publisher: CCH Incorporated
ISBN: 9781847984388
Category : Business enterprises
Languages : en
Pages : 915
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Book Description
Author: Peter L. Landon
Publisher:
ISBN: 9781841408941
Category : Value-added tax
Languages : en
Pages : 647
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Book Description
VAT and the City is an essential book that describes how VAT affects transactions in banking, finance, securities, investment, insurance and commodities. It gives an insight into the problems and implications of these highly specialist areas and indicates how component parts of the industries are affected and how they should approach the handling of their VAT affairs.
Author: Peter L. Landon
Publisher:
ISBN: 9780863253003
Category : Business enterprises
Languages : en
Pages : 283
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Book Description
Changes in VAT law since 1987 and the run up to the 1992 EC harmonization have meant many changes in the treatment of VAT liability and partial exemption. This book, for those working in or advising the banking, finance and insurance sector, highlights considerations to be borne in mind.
Author: Mark Chesham
Publisher: Spiramus Press Ltd
ISBN: 1913507289
Category : Business & Economics
Languages : en
Pages : 263
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Book Description
VAT and Financial Services takes the reader through the relevant legislation case law, and legal concepts; examines the consequences of outsourcing; looks at the key issues facing financial services and insurance; and discusses the VAT cost sharing exemption. Since the last edition significant changes include: consequences of Brexit, the abolition of Cost Sharing Groups and significant developments in case law.
Author: Malcolm Gillis
Publisher:
ISBN:
Category : Financial institutions
Languages : en
Pages : 52
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Book Description
Author: Claus Bohn Jespersen
Publisher: Kluwer Law International B.V.
ISBN: 9041137327
Category : Law
Languages : en
Pages : 450
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Book Description
The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VAT Directive in 1977. The definitions do not, however, encompass the current complexity of insurance and financial transactions. This has resulted in considerable confusion for fiscal authorities and for businesses when deciding upon the application of the VAT exemption. As the correct VAT treatment has a significant economic impact on businesses, a great number of cases have been referred to the Court of Justice of the European Union. This is also the reason why the European Commission presented its proposal for the future treatment of insurance and financial services, including intermediation thereof, in November 2007. The political process has not yet been finalised and if the Commission's proposal is agreed upon, the question of understanding the definitions still exists. This book deals with the exemption for intermediation of insurance and financial services within European VAT. This implies analysing the methods of interpretation applied by the Court of Justice of the European Union when interpreting the provisions regarding insurance and financial services. Furthermore, the current definitions for intermediation of insurance and financial services as provided for in the VAT Directive are analysed and conclusions are made in order to define a single concept of intermediation. These analyses are followed by various practical scenarios from case law of the Member States concerning intermediation of insurance and financial services. Finally, comments based on the analyses carried out are given on the European Commission's proposal for amending the VAT Directive and the accompanying Regulation regarding intermediation of insurance and financial services.
Author: Mark Chesham
Publisher: Spiramus Press Ltd
ISBN: 9781907444425
Category : Business & Economics
Languages : en
Pages : 248
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Book Description
This book provides the relevant legislation and case law regarding VAT. It examines the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements. Furthermore, it examines the consequences of outsourcing, looks at the key issues facing financial services and insurance and discusses the VAT cost sharing exemption. Since the first edition there have been significant developments in the area of pensions management and whether or not an employer can recover VAT charged on investment management fees incurred in respect of pension schemes. Also, developments around the scope of VAT exemption for payment services (cash handling, cash collection and debt collection) are included as well as a section on the new and developing area of cryptocurrencies (e.g. Bitcoin). The publication is based upon the law as at 1 March 2015.
Author: Christine Sanderson
Publisher: Bloomsbury Professional
ISBN: 9781845927400
Category : Business & Economics
Languages : en
Pages : 178
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Book Description
"Tolley's VAT and e-finance is a unique title ideally suited to banks, insurers and all those developing into e-business. The book establishes where and how e-businesses are taxed and provides comprehensive guidance on: pace of supply for e-finance; server location; IP exploitation; disitermediation; the EU VAT system and buying and selling an e-finance business."
Author: Oskar Henkow
Publisher:
ISBN: 9789041127037
Category : Business & Economics
Languages : en
Pages : 416
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Book Description
Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, because what is considered proper for public bodies to engage in varies over time and depends on political preference, there has been a growing awareness that the exclusion necessarily gives rise to economic distortion and legal uncertainty. A movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) underlies the European Commission's 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as the distorting effects suggest, or whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT schemes where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined include the following: ; reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of 'merit goods'; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes considered as illegal State aid in the public sector context. The book concludes with an insightful discussion of what might be considered as 'best practice' in relation to both the exclusion and full tax models. Peerless in its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this study will be warmly welcomed by practitioners, academics, and policymakers as a giant step.
Author: Robert F. van Brederode
Publisher: Springer
ISBN: 9811034656
Category : Law
Languages : en
Pages : 414
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Book Description
This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
